Seth Perretta advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance. Seth represents employers, financial institutions, insurance companies, trade associations, and public policy organizations on all aspects of qualified retirement plans including plan design, related trust and financing issues, plan terminations, fiduciary liability, and the rules regarding prohibited transactions. Seth has significant experience regarding the design and compliance of executive compensation arrangements, including those involving equity-based compensation such as stock options, stock appreciation rights and restricted stock, and with respect to IRC Sections 409A, 162(m), and 280G. Seth frequently counsels clients on health and welfare arrangements including cafeteria plans, medical savings accounts (such as flexible spending arrangements (FSAs), health reimbursement arrangements (HRAs), and Health Savings Accounts (HSAs). Seth is nationally recognized in the field of ERISA and employee benefits, specifically with respect to the Affordable Care Act (ACA). He frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA with respect to plan design, business strategy, product development, and more. Seth speaks regularly on a host of employee benefits matters. He is frequently quoted in the trade press and national publications (including BNA, Tax Analysts, the Associated Press, and The New York Times) and has testified before Congress on behalf of his clients. Professional Affiliations American Benefits Council (ABC) America’s Health Insurance Plans (AHIP) National Association of Professional Employer Organizations (NAPEO) Past Chair, Employee Benefits Committee of the District of Columbia Bar, Tax Section Honors & Distinctions Leading Lawyer, The Legal 500 US, Healthcare: health insurers (2015, 2016, 2019) Listed, The Legal 500 US, Employee Benefits and Executive Compensation (2015-2016) Associate Editor, New York University Law Review
Publications Texas, et. al., v. U.S. (ACA Constitutionality Challenge) Groom Benefits Brief September 26, 2019
Publications Major Restructuring of the Employee Benefits Security Administration Groom Benefits Brief August 30, 2019
Publications Hip, Hip, HRA? New Rules Regarding Account-Based Group Health Plans Could Have Some Employers Cheering Groom Benefits Brief June 25, 2019
Publications Perretta Comments on Final HRA Rules in The Wall Street Journal The Wall Street Journal June 21, 2019
Publications Senate HELP Committee Releases Sweeping Legislative Package Targeting Health Care Costs Groom Benefits Brief June 18, 2019
Publications DOL’s Wage and Hour Division Proposes Clarifications to FLSA “Regular Rate of Pay” Exclusions with Potential Implications for Employee Benefits Groom Benefits Brief May 1, 2019
Publications Court Ruling on Association Health Plans Leaves Future of DOL MEP Rule in Doubt Groom Benefits Brief April 3, 2019
Publications Federal District Court Vacates Key Provisions of DOL’s Association Health Plan Rule Health Services Litigation Alert April 1, 2019
Publications UK Issues Guidance That Companies That Cannot Support Their Pension Obligations Should Not Pay Dividends Groom Benefits Brief March 7, 2019